Graficko: what changed
Two fiscal years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
Graficko
Largest movements
- Cash -€6,363
down €6,363 (-38.3%), from €16,611 to €10,247
mainly Net result for the year (-€7,504) and Tax, wage and social debts (-€6,245)
- Stocks and contracts -€4,340
no longer reported in 2025 (was €4,340)
- Tangible fixed assets -€3,430
down €3,430 (-55.4%), from €6,190 to €2,760
- Deferred charges and accrued income -€2,713
down €2,713 (-36.3%), from €7,480 to €4,767
- Receivables within one year +€2,274
up €2,274 (+173.8%), from €1,308 to €3,582
of which Other amounts receivable: +€1,203
- Profit (loss) carried forward -€7,504
down €7,504 (-96.2%), from €7,800 to €296
- Tax, wage and social debts -€6,245
down €6,245 (-50.7%), from €12,307 to €6,061
- Other debts -€437
down €437 (-6.7%), from €6,475 to €6,038
- Trade debts -€386
down €386 (-14.3%), from €2,699 to €2,313
- Gross operating margin -€18,078
down €18,078, from €17,315 to -€763
- Taxes -€1,370
down €1,370 (-45.3%), from €3,020 to €1,651
- Depreciation -€1,027
down €1,027 (-25.6%), from €4,016 to €2,989
- Other operating charges -€513
down €513 (-29.4%), from €1,744 to €1,231
From the 2024 result to the 2025 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Cash bridge derived
Derived from the 2024 and 2025 balance sheets and the 2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €36,481 | €21,908 | -€14,572 | -39.9% |
| Fixed assets | 21/28 | €6,742 | €3,312 | -€3,430 | -50.9% |
| Tangible fixed assets | 22/27 | €6,190 | €2,760 | -€3,430 | -55.4% |
| Plant, machinery and equipment | 23 | €2,827 | €1,128 | -€1,699 | -60.1% |
| Furniture and vehicles | 24 | €3,264 | €1,632 | -€1,632 | -50.0% |
| Other tangible fixed assets | 26 | €99 | - | -€99 | |
| Financial fixed assets | 28 | €552 | €552 | = | 0.0% |
| Current assets | 29/58 | €29,739 | €18,596 | -€11,143 | -37.5% |
| Stocks and contracts in progress | 3 | €4,340 | - | -€4,340 | |
| Stocks | 30/36 | €4,340 | - | -€4,340 | |
| Amounts receivable within one year | 40/41 | €1,308 | €3,582 | +€2,274 | +173.8% |
| Trade receivables | 40 | €762 | €1,833 | +€1,071 | +140.7% |
| Other amounts receivable | 41 | €547 | €1,749 | +€1,203 | +220.0% |
| Cash at bank and in hand | 54/58 | €16,611 | €10,247 | -€6,363 | -38.3% |
| Deferred charges and accrued income | 490/1 | €7,480 | €4,767 | -€2,713 | -36.3% |
| Total equity and liabilities | 10/49 | €36,481 | €21,908 | -€14,572 | -39.9% |
| Equity | 10/15 | €14,000 | €6,496 | -€7,504 | -53.6% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | €7,800 | €296 | -€7,504 | -96.2% |
| Amounts payable | 17/49 | €22,481 | €15,412 | -€7,069 | -31.4% |
| Amounts payable within one year | 42/48 | €21,481 | €14,412 | -€7,069 | -32.9% |
| Trade debts | 44 | €2,699 | €2,313 | -€386 | -14.3% |
| Suppliers | 440/4 | €2,699 | €2,313 | -€386 | -14.3% |
| Taxes, remuneration and social security | 45 | €12,307 | €6,061 | -€6,245 | -50.7% |
| Taxes | 450/3 | €12,307 | €6,061 | -€6,245 | -50.7% |
| Other amounts payable | 47/48 | €6,475 | €6,038 | -€437 | -6.7% |
| Accrued charges and deferred income | 492/3 | €1,000 | €1,000 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,016 | €2,989 | -€1,027 | -25.6% |
| Other operating charges | 640/8 | €1,744 | €1,231 | -€513 | -29.4% |
| Gross operating margin | 9900 | €17,315 | -€763 | -€18,078 | |
| Operating profit (loss) | 9901 | €11,554 | -€4,984 | -€16,538 | |
| Financial income | 75/76B | €0 | €0 | -€0 | -33.3% |
| Recurring financial income | 75 | €0 | €0 | -€0 | -33.3% |
| Financial charges | 65/66B | €1,012 | €869 | -€142 | -14.1% |
| Recurring financial charges | 65 | €1,012 | €428 | -€583 | -57.7% |
| Non-recurring financial charges | 66B | - | €441 | +€441 | |
| Profit (loss) for the period before taxes | 9903 | €10,543 | -€5,853 | -€16,396 | |
| Income taxes | 67/77 | €3,020 | €1,651 | -€1,370 | -45.3% |
| Profit (loss) for the period | 9904 | €7,522 | -€7,504 | -€15,026 | |
| Profit (loss) for the period to be appropriated | 9905 | €7,522 | -€7,504 | -€15,026 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.